![]() (Not included in Box 1, 3, or 5.) Report on Form 8889, Health Savings Accounts (HSAs). W – Employer contributions (including amounts the employee elected to contribute using a Section 125 cafeteria plan) to your health savings account (HSA).See Publication 525, Taxable and Nontaxable Income, for reporting requirements. V – Income from exercise of non-statutory stock option(s ) (included in Boxes 1, 3 (up to Social Security wage base), and 5).Complete Form 8839, Qualified Adoption Expenses, to compute any excludable amounts. T – Employer Provided Adoption benefits (not included in Box 1).You may be able to claim the Saver’s Credit, Form 1040 Schedule 3, line 4. S – Employee salary reduction contributions under a Section 408(p) SIMPLE.Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, line 1. R – Any employer contributions to your Archer medical savings account (MSA).See the instructions for Form 1040 or Form 1040-SR for details on reporting this amount. Use Form 3903, Moving Expenses, to figure your moving expense deduction and report on Form 1040 Schedule 1, line 14, assuming you qualify. Armed Forces (not included in Boxes 1, 3, or 5). P – Excludable moving expense reimbursements paid directly to a member of the U.S.Include Medicare wage tax on Form 1040 Schedule 2, line 6. N – Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only).Include this tax on Form 1040 Schedule 2, line 8, identify as “UT”. M – Uncollected Social Security tax or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only).This amount is reported on that form on line 7. You may need to file Form 2106, Employee Business Expenses. L – Substantiated employee business expense reimbursements (nontaxable).Include this tax on Form 1040 Schedule 2, line 17k, enter the total amount of the tax K – 20% excise tax on excess golden parachute payments.J – Nontaxable sick pay (information only, not included in W-2 boxes 1, 3, or 5). ![]()
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